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NOTE 5 – PROPERTY AND EQUIPMENT | 9 Months Ended | 12 Months Ended
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Sep. 30, 2022 | Dec. 31, 2021
Property, Plant and Equipment [Abstract] |  |
NOTE 5 – PROPERTY AND EQUIPMENT | NOTE 5 – PROPERTY AND EQUIPMENT Property and equipment at September 30, 2022 and December 31, 2021 consisted of the following:
|  | September 30, |  | December 31,
|  | 2022 |  | 2021
Telecommunication equipment |  | $ | 301,462 |  |  | $ | 258,871 |
Telecommunication software |  |  | 581,545 |  |  |  | 618,125 |
Other equipment |  |  | 97,096 |  |  |  | 108,805 |
Total property and equipment |  |  | 980,103 |  |  |  | 985,801 |
Accumulated depreciation and amortization |  |  | (588,341 | ) |  |  | (576,419 | )
Property and equipment, net |  | $ | 391,762 |  |  | $ | 409,382 |
Depreciation and amortization expense for the nine months ended September 30, 2022 and 2021 amounted to $91,221 and $66,924, respectively. | NOTE 6 – PROPERTY AND EQUIPMENT Property and equipment at December 31, 2021 and 2020 consisted of the following:
|  | December 31, |  | December 31,
|  | 2021 |  | 2020
Telecommunication equipment |  | $ | 258,871 |  |  | $ | 259,000 |
Telecommunication software |  |  | 618,125 |  |  |  | 530,514 |
Other equipment |  |  | 108,805 |  |  |  | 47,206 |
Total property and equipment |  |  | 985,801 |  |  |  | 836,720 |
Accumulated depreciation and amortization |  |  | (576,419 | ) |  |  | (486,190 | )
Total property and equipment |  | $ | 409,382 |  |  | $ | 350,530 |
Depreciation expense for the year ended December 31, 2021 and 2020 amounted to $91,474 and $68,602, respectively.

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 + Details
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